2025 (6) TMI 1073

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....CHANDRA RAO, C.J. 1. The petitioner is engaged in the business of loading, unloading and transportation of coal and is registered under the Goods and Services Tax 2. Petitioner availed service of rental/hiring of commercial motor vehicle from the 6th respondent during the period October 2020 to March 2021 and the 6th respondent is also registered under the GST Act. 3. The 6th respondent for the said period 2020-21 had raised six different Invoices/Vehicle External Charges Bills for Rs.73,34,569/- which included SGST and CGST amount of Rs.11,18,832.58. These bills are filed by petitioner as Annexure-1 (colly). 4. Petitioner contends that it cleared all the invoices as can be seen from the Bank' statement of account at Annexure-2 ....

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....r, but the same was disposed of on 19.07.2022 by this Court directing the petitioner to approach the official respondents by making a fresh representation and thereafter the petitioner had given two representations on 10.08.2022 and 18.11.2022, and since there was no action on behalf of the official respondents, the instant writ petition was filed. 9. The official respondents (Respondents 1 to 5) state that the 6th respondent falls within the jurisdiction of the Central GST authorities and no action can be initiated as against the 6th respondent by the official respondents. 10. This stand taken by the official respondents is contrary to Section 76 (1) of the Jharkhand GST Act, 2017 which mandates that 'every person who has collected f....

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....The 6th respondent has also not stated in his counter affidavit that it had passed on to the State of Jharkhand, the tax collected from the petitioner as per the invoices Annexure-1 (colly) raised by it on the petitioner and which had been paid by the petitioner. 14. A totally false plea is raised in its counter affidavit to the effect that it is not liable for paying tax under the GST Act. If the 6th respondent was not liable to pay any tax under the JGST Act, 2017, why in the invoices raised by it i.e., Annexure-1 (colly), it had included the CGST and JGST components, is not explained by it. 15. The further plea raised by the 6th respondent that the instant writ petition cannot be entertained because the petitioner had previously fi....